Vishal Infra Structure limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 16, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Development of Airport by construction of Runway, Taxi track, Isolation bay, Perimeter Road including Earth work and other allied works attracts 18% GST
Summary
The applicant has sought advance ruling in respect of the following question: Applicable rate of tax on works allotted by the Airport Authority of India: (i) Development of Airport by construction of Runway, Taxi track, Apron, Isolation bay, Perimete…
Judgement
1. M/s Vishal Infrastructure Limited (herein after called “applicant”) No.52, R.V.Road, Opp. Vijaya College, Basavanagudi, Bengaluru-560052, having GSTIN number 29AABCM3918R1ZT, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 in form GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST…